AdvertisementMahender Jakhar Vs ITO (ITAT Jodhpur) The Jodhpur ITAT quashed the assessment framed under sections 153A/153B after holding that the mandatory approval granted under section 153D was merely mechanical and without independent application of mind. The Tribunal noted that the Joint Commissioner had accorded a common approval for seven assessment years in a single order, without recording any indication that the draft assessment orders had been examined or that any independent thought process had been applied. Relying on the decisions of the Orissa High Court in ACIT v. Serajuddin & Co., the D...